.elementor-6209 .elementor-element.elementor-element-12c3244{--display:flex;--flex-direction:row;--container-widget-width:initial;--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--gap:0px 40px;--row-gap:0px;--column-gap:40px;--margin-top:50px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;}.elementor-6209 .elementor-element.elementor-element-b4adf0b{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--border-radius:10px 10px 10px 10px;--padding-top:20px;--padding-bottom:20px;--padding-left:20px;--padding-right:20px;}.elementor-6209 .elementor-element.elementor-element-b4adf0b:not(.elementor-motion-effects-element-type-background), .elementor-6209 .elementor-element.elementor-element-b4adf0b > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url("https://arsat.tax/wp-content/uploads/2026/06/Налогообложение-фермерских-хозяйств.png");background-repeat:no-repeat;background-size:cover;}.elementor-6209 .elementor-element.elementor-element-8348501{--display:flex;--flex-direction:row;--container-widget-width:initial;--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-widget-heading .elementor-heading-title{font-family:var( --e-global-typography-primary-font-family ), Sans-serif, Inter Tight;font-size:var( --e-global-typography-primary-font-size );font-weight:var( --e-global-typography-primary-font-weight );text-transform:var( --e-global-typography-primary-text-transform );color:var( --e-global-color-primary );}.elementor-6209 .elementor-element.elementor-element-6dbcdca{background-color:var( --e-global-color-accent );padding:1px 15px 2px 15px;border-radius:15px 15px 15px 15px;text-align:center;}.elementor-6209 .elementor-element.elementor-element-6dbcdca .elementor-heading-title{font-family:var( --e-global-typography-221a763-font-family ), Sans-serif, Inter Tight;font-size:var( --e-global-typography-221a763-font-size );font-weight:var( --e-global-typography-221a763-font-weight );line-height:var( --e-global-typography-221a763-line-height );color:var( --e-global-color-secondary );}.elementor-6209 .elementor-element.elementor-element-fe9b25b{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;}.elementor-6209 .elementor-element.elementor-element-39ee06d .elementor-heading-title{font-family:var( --e-global-typography-secondary-font-family ), Sans-serif, Inter Tight;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );text-transform:var( --e-global-typography-secondary-text-transform );}.elementor-6209 .elementor-element.elementor-element-d5b6fe5 .elementor-heading-title{font-family:var( --e-global-typography-accent-font-family ), Sans-serif, Inter Tight;font-size:var( --e-global-typography-accent-font-size );font-weight:var( --e-global-typography-accent-font-weight );}.elementor-widget-text-editor{font-family:var( --e-global-typography-text-font-family ), Sans-serif, Inter Tight;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );line-height:var( --e-global-typography-text-line-height );color:var( --e-global-color-text );}.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:var( --e-global-color-primary );}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap, .elementor-widget-text-editor.elementor-drop-cap-view-default .elementor-drop-cap{color:var( --e-global-color-primary );border-color:var( --e-global-color-primary );}.elementor-6209 .elementor-element.elementor-element-0d8c70b{text-align:justify;}.elementor-6209 .elementor-element.elementor-element-99976d5 .elementor-heading-title{font-family:var( --e-global-typography-secondary-font-family ), Sans-serif, Inter Tight;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );text-transform:var( --e-global-typography-secondary-text-transform );}.elementor-widget-icon-list .elementor-icon-list-item:not(:last-child):after{border-color:var( --e-global-color-text );}.elementor-widget-icon-list .elementor-icon-list-icon i{color:var( --e-global-color-primary );}.elementor-widget-icon-list .elementor-icon-list-icon svg{fill:var( --e-global-color-primary );}.elementor-widget-icon-list .elementor-icon-list-item > .elementor-icon-list-text, .elementor-widget-icon-list .elementor-icon-list-item > a{font-family:var( --e-global-typography-text-font-family ), Sans-serif, Inter Tight;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );line-height:var( --e-global-typography-text-line-height );}.elementor-widget-icon-list .elementor-icon-list-text{color:var( --e-global-color-secondary );}.elementor-6209 .elementor-element.elementor-element-81a763f .elementor-icon-list-items:not(.elementor-inline-items) .elementor-icon-list-item:not(:last-child){padding-block-end:calc(5px/2);}.elementor-6209 .elementor-element.elementor-element-81a763f .elementor-icon-list-items:not(.elementor-inline-items) .elementor-icon-list-item:not(:first-child){margin-block-start:calc(5px/2);}.elementor-6209 .elementor-element.elementor-element-81a763f .elementor-icon-list-items.elementor-inline-items .elementor-icon-list-item{margin-inline:calc(5px/2);}.elementor-6209 .elementor-element.elementor-element-81a763f .elementor-icon-list-items.elementor-inline-items{margin-inline:calc(-5px/2);}.elementor-6209 .elementor-element.elementor-element-81a763f .elementor-icon-list-items.elementor-inline-items .elementor-icon-list-item:after{inset-inline-end:calc(-5px/2);}.elementor-6209 .elementor-element.elementor-element-81a763f .elementor-icon-list-icon i{color:var( --e-global-color-accent );transition:color 0.3s;}.elementor-6209 .elementor-element.elementor-element-81a763f .elementor-icon-list-icon svg{fill:var( --e-global-color-accent );transition:fill 0.3s;}.elementor-6209 .elementor-element.elementor-element-81a763f{--e-icon-list-icon-size:14px;--icon-vertical-align:flex-start;--icon-vertical-offset:5px;}.elementor-6209 .elementor-element.elementor-element-81a763f .elementor-icon-list-text{color:var( --e-global-color-text );transition:color 0.3s;}.elementor-6209 .elementor-element.elementor-element-6ca8f36 .elementor-heading-title{font-family:var( --e-global-typography-accent-font-family ), Sans-serif, Inter Tight;font-size:var( --e-global-typography-accent-font-size );font-weight:var( --e-global-typography-accent-font-weight );color:var( --e-global-color-text );}.elementor-widget-wc-add-to-cart .elementor-button{background-color:var( --e-global-color-accent );font-family:var( --e-global-typography-accent-font-family ), Sans-serif, Inter Tight;font-size:var( --e-global-typography-accent-font-size );font-weight:var( --e-global-typography-accent-font-weight );}.elementor-6209 .elementor-element.elementor-element-fb3eb78 .elementor-button:hover, .elementor-6209 .elementor-element.elementor-element-fb3eb78 .elementor-button:focus{background-color:#044B79;color:var( --e-global-color-secondary );}.elementor-6209 .elementor-element.elementor-element-fb3eb78 .elementor-button{font-family:var( --e-global-typography-6ee99a6-font-family ), Sans-serif, Inter Tight;font-size:var( --e-global-typography-6ee99a6-font-size );font-weight:var( --e-global-typography-6ee99a6-font-weight );line-height:var( --e-global-typography-6ee99a6-line-height );fill:var( --e-global-color-secondary );color:var( --e-global-color-secondary );border-radius:35px 35px 35px 35px;}.elementor-6209 .elementor-element.elementor-element-fb3eb78 .elementor-button:hover svg, .elementor-6209 .elementor-element.elementor-element-fb3eb78 .elementor-button:focus svg{fill:var( --e-global-color-secondary );}.elementor-6209 .elementor-element.elementor-element-b1833ca{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--gap:80px 0px;--row-gap:80px;--column-gap:0px;--margin-top:60px;--margin-bottom:60px;--margin-left:0px;--margin-right:0px;}.elementor-6209 .elementor-element.elementor-element-334bcc8{--display:flex;--min-height:45px;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--justify-content:flex-start;--gap:30px 0px;--row-gap:30px;--column-gap:0px;--overlay-opacity:0.5;--border-radius:10px 10px 10px 10px;--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-6209 .elementor-element.elementor-element-334bcc8::before, .elementor-6209 .elementor-element.elementor-element-334bcc8 > .elementor-background-video-container::before, .elementor-6209 .elementor-element.elementor-element-334bcc8 > .e-con-inner > .elementor-background-video-container::before, .elementor-6209 .elementor-element.elementor-element-334bcc8 > .elementor-background-slideshow::before, .elementor-6209 .elementor-element.elementor-element-334bcc8 > .e-con-inner > .elementor-background-slideshow::before, .elementor-6209 .elementor-element.elementor-element-334bcc8 > .elementor-motion-effects-container > .elementor-motion-effects-layer::before{background-color:#02010100;--background-overlay:'';}.elementor-6209 .elementor-element.elementor-element-ec83b7d{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--justify-content:flex-start;}.elementor-6209 .elementor-element.elementor-element-e6b813e .elementor-heading-title{font-family:var( --e-global-typography-secondary-font-family ), Sans-serif, Inter Tight;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );text-transform:var( --e-global-typography-secondary-text-transform );}.elementor-widget-image-box .elementor-image-box-title{font-family:var( --e-global-typography-primary-font-family ), Sans-serif, Inter Tight;font-size:var( --e-global-typography-primary-font-size );font-weight:var( --e-global-typography-primary-font-weight );text-transform:var( --e-global-typography-primary-text-transform );color:var( --e-global-color-primary );}.elementor-widget-image-box:has(:hover) .elementor-image-box-title,
					 .elementor-widget-image-box:has(:focus) .elementor-image-box-title{color:var( --e-global-color-primary );}.elementor-widget-image-box .elementor-image-box-description{font-family:var( --e-global-typography-text-font-family ), Sans-serif, Inter Tight;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );line-height:var( --e-global-typography-text-line-height );color:var( --e-global-color-text );}.elementor-6209 .elementor-element.elementor-element-0c6af91{width:var( --container-widget-width, 220px );max-width:220px;--container-widget-width:220px;--container-widget-flex-grow:0;}.elementor-6209 .elementor-element.elementor-element-0c6af91.elementor-position-right .elementor-image-box-img{margin-left:15px;}.elementor-6209 .elementor-element.elementor-element-0c6af91.elementor-position-left .elementor-image-box-img{margin-right:15px;}.elementor-6209 .elementor-element.elementor-element-0c6af91.elementor-position-top .elementor-image-box-img{margin-bottom:15px;}.elementor-6209 .elementor-element.elementor-element-0c6af91 .elementor-image-box-wrapper .elementor-image-box-img{width:100%;}.elementor-6209 .elementor-element.elementor-element-0c6af91 .elementor-image-box-img img{height:100px;border-radius:500px;transition-duration:0.3s;}.elementor-6209 .elementor-element.elementor-element-0c6af91 .elementor-image-box-title{font-family:var( --e-global-typography-dfd2043-font-family ), Sans-serif, Inter Tight;font-size:var( --e-global-typography-dfd2043-font-size );font-weight:var( --e-global-typography-dfd2043-font-weight );}.elementor-6209 .elementor-element.elementor-element-b9657ed .elementor-heading-title{font-family:var( --e-global-typography-secondary-font-family ), Sans-serif, Inter Tight;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );text-transform:var( --e-global-typography-secondary-text-transform );}.elementor-6209 .elementor-element.elementor-element-176fca9{--grid-side-margin:10px;--grid-column-gap:10px;--grid-row-gap:10px;--grid-bottom-margin:10px;--e-share-buttons-primary-color:var( --e-global-color-accent );}.elementor-6209 .elementor-element.elementor-element-176fca9 .elementor-share-btn__icon{--e-share-buttons-icon-size:2em;}.elementor-6209 .elementor-element.elementor-element-1dd4afd{--display:flex;--margin-top:40px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;}.elementor-6209 .elementor-element.elementor-element-1be1ed0 .elementor-heading-title{font-family:var( --e-global-typography-secondary-font-family ), Sans-serif, Inter Tight;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );text-transform:var( --e-global-typography-secondary-text-transform );}@media(min-width:768px){.elementor-6209 .elementor-element.elementor-element-12c3244{--content-width:1240px;}.elementor-6209 .elementor-element.elementor-element-b4adf0b{--width:50%;}.elementor-6209 .elementor-element.elementor-element-fe9b25b{--width:50%;}.elementor-6209 .elementor-element.elementor-element-334bcc8{--content-width:1240px;}.elementor-6209 .elementor-element.elementor-element-1dd4afd{--content-width:1240px;}}@media(max-width:1024px){.elementor-6209 .elementor-element.elementor-element-12c3244{--gap:0px 20px;--row-gap:0px;--column-gap:20px;}.elementor-widget-heading .elementor-heading-title{font-size:var( --e-global-typography-primary-font-size );}.elementor-6209 .elementor-element.elementor-element-6dbcdca .elementor-heading-title{font-size:var( --e-global-typography-221a763-font-size );line-height:var( --e-global-typography-221a763-line-height );}.elementor-6209 .elementor-element.elementor-element-fe9b25b{--gap:10px 0px;--row-gap:10px;--column-gap:0px;}.elementor-6209 .elementor-element.elementor-element-39ee06d .elementor-heading-title{font-size:var( --e-global-typography-secondary-font-size );}.elementor-6209 .elementor-element.elementor-element-d5b6fe5 .elementor-heading-title{font-size:var( --e-global-typography-accent-font-size );}.elementor-widget-text-editor{font-size:var( --e-global-typography-text-font-size );line-height:var( --e-global-typography-text-line-height );}.elementor-6209 .elementor-element.elementor-element-99976d5 .elementor-heading-title{font-size:var( --e-global-typography-secondary-font-size );}.elementor-widget-icon-list .elementor-icon-list-item > .elementor-icon-list-text, .elementor-widget-icon-list .elementor-icon-list-item > a{font-size:var( --e-global-typography-text-font-size );line-height:var( --e-global-typography-text-line-height );}.elementor-6209 .elementor-element.elementor-element-81a763f .elementor-icon-list-items:not(.elementor-inline-items) .elementor-icon-list-item:not(:last-child){padding-block-end:calc(5px/2);}.elementor-6209 .elementor-element.elementor-element-81a763f .elementor-icon-list-items:not(.elementor-inline-items) .elementor-icon-list-item:not(:first-child){margin-block-start:calc(5px/2);}.elementor-6209 .elementor-element.elementor-element-81a763f .elementor-icon-list-items.elementor-inline-items .elementor-icon-list-item{margin-inline:calc(5px/2);}.elementor-6209 .elementor-element.elementor-element-81a763f .elementor-icon-list-items.elementor-inline-items{margin-inline:calc(-5px/2);}.elementor-6209 .elementor-element.elementor-element-81a763f .elementor-icon-list-items.elementor-inline-items .elementor-icon-list-item:after{inset-inline-end:calc(-5px/2);}.elementor-6209 .elementor-element.elementor-element-6ca8f36 .elementor-heading-title{font-size:var( --e-global-typography-accent-font-size );}.elementor-widget-wc-add-to-cart .elementor-button{font-size:var( --e-global-typography-accent-font-size );}.elementor-6209 .elementor-element.elementor-element-fb3eb78 .elementor-button{font-size:var( --e-global-typography-6ee99a6-font-size );line-height:var( --e-global-typography-6ee99a6-line-height );}.elementor-6209 .elementor-element.elementor-element-b1833ca{--gap:0px 0px;--row-gap:0px;--column-gap:0px;}.elementor-6209 .elementor-element.elementor-element-334bcc8{--margin-top:30px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;}.elementor-6209 .elementor-element.elementor-element-e6b813e .elementor-heading-title{font-size:var( --e-global-typography-secondary-font-size );}.elementor-widget-image-box .elementor-image-box-title{font-size:var( --e-global-typography-primary-font-size );}.elementor-widget-image-box .elementor-image-box-description{font-size:var( --e-global-typography-text-font-size );line-height:var( --e-global-typography-text-line-height );}.elementor-6209 .elementor-element.elementor-element-0c6af91{--container-widget-width:220px;--container-widget-flex-grow:0;width:var( --container-widget-width, 220px );max-width:220px;}.elementor-6209 .elementor-element.elementor-element-0c6af91 .elementor-image-box-wrapper .elementor-image-box-img{width:100%;}.elementor-6209 .elementor-element.elementor-element-0c6af91 .elementor-image-box-title{font-size:var( --e-global-typography-dfd2043-font-size );}.elementor-6209 .elementor-element.elementor-element-b9657ed .elementor-heading-title{font-size:var( --e-global-typography-secondary-font-size );} .elementor-6209 .elementor-element.elementor-element-176fca9{--grid-side-margin:10px;--grid-column-gap:10px;--grid-row-gap:10px;--grid-bottom-margin:10px;}.elementor-6209 .elementor-element.elementor-element-1be1ed0 .elementor-heading-title{font-size:var( --e-global-typography-secondary-font-size );}}@media(max-width:767px){.elementor-6209 .elementor-element.elementor-element-12c3244{--gap:20px 20px;--row-gap:20px;--column-gap:20px;}.elementor-6209 .elementor-element.elementor-element-b4adf0b{--min-height:250px;--padding-top:15px;--padding-bottom:15px;--padding-left:15px;--padding-right:15px;}.elementor-6209 .elementor-element.elementor-element-8348501{--flex-direction:row;--container-widget-width:initial;--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--justify-content:flex-start;--gap:10px 10px;--row-gap:10px;--column-gap:10px;}.elementor-widget-heading .elementor-heading-title{font-size:var( --e-global-typography-primary-font-size );}.elementor-6209 .elementor-element.elementor-element-6dbcdca .elementor-heading-title{font-size:var( --e-global-typography-221a763-font-size );line-height:var( --e-global-typography-221a763-line-height );}.elementor-6209 .elementor-element.elementor-element-fe9b25b{--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-6209 .elementor-element.elementor-element-39ee06d .elementor-heading-title{font-size:var( --e-global-typography-secondary-font-size );}.elementor-6209 .elementor-element.elementor-element-d5b6fe5 .elementor-heading-title{font-size:var( --e-global-typography-accent-font-size );}.elementor-widget-text-editor{font-size:var( --e-global-typography-text-font-size );line-height:var( --e-global-typography-text-line-height );}.elementor-6209 .elementor-element.elementor-element-99976d5 .elementor-heading-title{font-size:var( --e-global-typography-secondary-font-size );}.elementor-widget-icon-list .elementor-icon-list-item > .elementor-icon-list-text, .elementor-widget-icon-list .elementor-icon-list-item > a{font-size:var( --e-global-typography-text-font-size );line-height:var( --e-global-typography-text-line-height );}.elementor-6209 .elementor-element.elementor-element-6ca8f36 .elementor-heading-title{font-size:var( --e-global-typography-accent-font-size );}.elementor-widget-wc-add-to-cart .elementor-button{font-size:var( --e-global-typography-accent-font-size );}.elementor-6209 .elementor-element.elementor-element-fb3eb78 .elementor-button{font-size:var( --e-global-typography-6ee99a6-font-size );line-height:var( --e-global-typography-6ee99a6-line-height );}.elementor-6209 .elementor-element.elementor-element-b1833ca{--margin-top:40px;--margin-bottom:40px;--margin-left:0px;--margin-right:0px;}.elementor-6209 .elementor-element.elementor-element-334bcc8{--gap:20px 20px;--row-gap:20px;--column-gap:20px;--margin-top:20px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;}.elementor-6209 .elementor-element.elementor-element-e6b813e .elementor-heading-title{font-size:var( --e-global-typography-secondary-font-size );}.elementor-widget-image-box .elementor-image-box-title{font-size:var( --e-global-typography-primary-font-size );}.elementor-widget-image-box .elementor-image-box-description{font-size:var( --e-global-typography-text-font-size );line-height:var( --e-global-typography-text-line-height );}.elementor-6209 .elementor-element.elementor-element-0c6af91{--container-widget-width:100px;--container-widget-flex-grow:0;width:var( --container-widget-width, 100px );max-width:100px;}.elementor-6209 .elementor-element.elementor-element-0c6af91 .elementor-image-box-img{margin-bottom:15px;}.elementor-6209 .elementor-element.elementor-element-0c6af91 .elementor-image-box-img img{height:100px;}.elementor-6209 .elementor-element.elementor-element-0c6af91 .elementor-image-box-title{font-size:var( --e-global-typography-dfd2043-font-size );}.elementor-6209 .elementor-element.elementor-element-b9657ed .elementor-heading-title{font-size:var( --e-global-typography-secondary-font-size );} .elementor-6209 .elementor-element.elementor-element-176fca9{--grid-side-margin:10px;--grid-column-gap:10px;--grid-row-gap:10px;--grid-bottom-margin:10px;}.elementor-6209 .elementor-element.elementor-element-1dd4afd{--margin-top:20px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;}.elementor-6209 .elementor-element.elementor-element-1be1ed0 .elementor-heading-title{font-size:var( --e-global-typography-secondary-font-size );}}